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Special Operations Fund

EIN 52-1765222 · Arlington, VA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong90 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The Special Operations Fund (the "Fund") is a nonprofit organization that provides educational grants and support to the families of special mission unit warriors killed in action, killed in training, died in the line of duty, suicide, and Medal of Honor recipients. We also support the families of current and veteran special mission units' warriors with merit scholarships and other educational opportunities and programs.

Income
$2.9 million
Spending
$2.2 million
Spent on programs
94%
Reserves
80.7 months of spending
Largest source of income
donations and private grants, 85%
Employees
2
Highest pay
$113,000, executive director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 90 out of 100. Higher than 81% of charities in its peer group (education, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 80.7 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 25% of income.

  • Income trend

    5 of 15

    Income fell 20% on the year before.

  • Spending floor

    15 of 15

    94% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).

  • Independent board

    25 of 25

    27 of 27 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $1.9 million spent. Provided educational grants and support to the families of special mission unit warriors killed in action, killed in training, died in the line of duty, suicide, and Medal of Honor recipients. Also, support was provided to the families of current and veteran special mission units' warriors with merit scholarships and other educational opportunities and programs.
  2. $123,258 spent. Conducted a conference and other events to educate, and bring attention to, the public about current matters affecting special operations units and their families.
  3. $4,152 spent. Warrior Health Initiative: A pilot executive health program at the Mayo Clinic for the medical evaluations of special operators who have previously transitioned, or are currently transitioning, out of military service. The program's objective is to facilitate a certain number of comprehensive medical evaluations. Further, the program will identify measurable outcomes such as the number of previously unidentified/unrecognized conditions per patient (diagnostic yield), the number of participants who engage in treatment relative to overall number of participants (treatment yield), and patient overall satisfaction with the program.
  4. GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS IN THE US SPECIAL OPERATIONS FUND PROVIDES FINANCIAL AID FOR EDUCATION AND OTHER FINANCIAL SUPPORT TO THE SURVIVING SPOUSES AND CHILDREN OF DECEASED MEMBERS OF U.S. MILITARY SPECIAL MISSION UNITS AND MEMBERS OF OTHER CLASSIFIED MILITARY UNITS AND CIVILIAN AGENCIES WHO ARE KILLED WITH THESE SPECIAL MISSION UNITS. GRANTEES ARE SELECTED ON AN OBJECTIVE CASE-BY-CASE BASIS USING OBJECTIVE CRITERIA TO DETERMINE THE NEED FOR SUCH FUNDS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 1992.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.